Instructions For Schedule R - Allocation Schedule For Aggregate Form 940 Filers - 2010
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Schedule R (Form 940) (12-2010)
Instructions for Schedule R
Total adjustments to FUTA tax (line 9 or line 10 of Form 940)
allocated to the listed client EIN.
Allocation Schedule for Aggregate
Credit reduction amount (line 11 of Form 940) allocated to
Form 940 Filers
the listed client EIN.
Total FUTA tax after adjustments (line 12 of Form 940)
General Instructions
allocated to the listed client EIN.
Purpose of Schedule R (Form 940)
Total FUTA tax deposits for the tax year plus any other
payments (line 13 of Form 940) allocated for the listed client
Use Schedule R (Form 940) to allocate the aggregate
EIN.
information reported on Form 940 to each home care service
recipient client. An aggregate Form 940 may only be filed by
You must also report the same information for your
section 3504 Agents acting on behalf of home care service
employees on line 18 of Schedule R (Form 940).
recipients. If you are an agent for home care service recipients
Compare the total of each column on line 19 (including your
and have more than 15 clients, complete continuation sheets
information on 18) to the amounts reported on the aggregate
as necessary. Attach Schedule R (Form 940), including any
Form 940. For each column total, the relevant line from Form
continuation sheets, to your aggregate Form 940 and file it
940 is noted in the column heading.
with your return.
If the totals on line 19 of the Schedule R (Form 940) do not
Who Must File?
match the totals on Form 940, there is an error that must be
corrected before submitting Form 940 and Schedule R (Form
You must complete Schedule R (Form 940) each time you file
940).
an aggregate Form 940, Employer’s Annual Federal
Unemployment (FUTA) Tax Return. Aggregate Forms 940 are
filed by agents of home care service recipients approved by
Paperwork Reduction Act Notice. We ask for the
the IRS under section 3504 of the Internal Revenue Code. To
information on Schedule R (Form 940) to carry out the Internal
request approval to act as an agent for an employer, you must
Revenue laws of the United States. You are required to give
file Form 2678, Employer/Payer Appointment of Agent, with
us this information. We need it to ensure that you are
the IRS, unless you are a state or local government agency
complying with these laws and to allow us to figure and
acting as agent under the special procedures provided in
collect the right amount of tax.
Notice 2003-70. On Schedule R (Form 940), we call those
employers your clients.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
When Must You File?
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
If you are an aggregate Form 940 filer, file Schedule R (Form
retained as long as their contents may become material in the
940) with your aggregate Form 940 every year when your
administration of any Internal Revenue law. Generally, tax
Form 940 is due.
returns and return information are confidential, as required by
section 6103.
Specific Instructions
The time needed to complete and file Schedule R (Form
940) will vary depending on individual circumstances. The
Completing Schedule R (Form 940)
estimated average time is:
Enter Your Business Information
Recordkeeping
10 hrs., 45 min.
Carefully enter your employer identification number (EIN) and
Learning about the law or the form
0 hrs., 12 min.
the name of your business at the top of the schedule. Make
sure they exactly match the EIN and name shown on the
Preparing, copying, assembling,
attached Form 940.
and sending form to IRS
0 hrs., 00min.
Calendar Year
If you have comments concerning the accuracy of these
time estimates or suggestions for making Schedule R (Form
Enter the calendar year for which you are filing your Form 940.
940) simpler, we would be happy to hear from you. You can
Make sure that the year entered on the top of Schedule R
write to: Internal Revenue Service, Tax Products Coordinating
(Form 940) matches the year on Form 940.
Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.,
On Schedule R (Form 940), including any continuation
NW, IR-6526, Washington, DC 20224. Do not send Schedule
sheets, you must report the following for each client:
R (Form 940) to this address. Instead, see Where Do You File?
on page 2 of the Instructions for Form 940.
Your client’s employer identification number (EIN).
The state abbreviation of the listed client’s location.
Total taxable FUTA wages (line 7 of Form 940) allocated to
the listed client EIN.
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